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V1931-20 ·15 June 2020 ·consulta-vinculante Medium impact
Tax

Special non-monetary contributions apply to entities A and B, not C

A couple asks whether transferring their shares in three companies to a new holding company qualifies for the LIS special regime. The DGT states that eligibility is only possible where shareholding exceeds 5%, and the economic justification will be verified.

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2020-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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